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100% testing vs. sampling.

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Statements made in a recent article, "Take My Manual Audit,
Please" (JofA, June98, page 33), could set a dangerous precedent
for auditors. The author wrote that "audit software lends itself
to conducting 100% testing—not just sampling—of client data" and
went on to describe the benefits of 100% testing.

Replacing sampling procedures with 100% testing of all data could
raise expectations for the audit to a level that I think is
unacceptable.

Published articles could be a source of authoritative support, and,
if the author's views are followed, this could elevate testing
standards to a level of practice that practitioners may not choose, or
may be unable, to follow.

Our standard audit report tells the statement user, "An audit
includes examining, on a test basis." The word test is
intended to denote sampling rather than 100% testing. If the standards
are to be changed, let the standard setters do it.

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